Poland

Iwona Georgijew (), Robert Nowak (), Tomasz Adamski () and Aleksandra Skrzypek ()
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Iwona Georgijew: Deloitte Doradztwo Podatkowe Dąbrowski i Wspólnicy sp.k
Robert Nowak: Deloitte Doradztwo Podatkowe Dąbrowski i Wspólnicy sp.k
Tomasz Adamski: Deloitte Doradztwo Podatkowe Dąbrowski i Wspólnicy sp.k
Aleksandra Skrzypek: Deloitte Doradztwo Podatkowe Dąbrowski i Wspólnicy sp.k

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 553-559 from Springer

Abstract: Abstract In general, Polish transfer pricing (“TP”) regulations follow the OECD Transfer Pricing Guidelines after BEPS (including the introduction of Action 13 documentation requirements into Polish rules). The arm’s length principle based on the OECD Model Tax Convention and the TP documentation standards are reflected in Polish law. There are Advance Pricing Arrangements (“APA”) available in the form of unilateral, bilateral, or multilateral agreements. The avoidance of double taxation is provided for under Mutual Agreement Procedures governed by Double Tax Agreements. Within the European Union, the EU Arbitration Convention is available for intercompany transactions.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_37

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DOI: 10.1007/978-3-319-73332-6_37

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